
1 

(1) This Order may be cited as the Water Undertakings (Rateable Values) (Scotland) Order 1994 and shall come into force on the day after the day on which it is made.
(2) This Order shall have effect as from 1st April 1994.
2 

(1) In this Order, unless the context otherwise requires–
 “the 1975 Act” means the Local Government (Scotland) Act 1975;
 “financial year” means the period of twelve months beginning with 1st April;
 “non-domestic water rate” shall be construed in accordance with the provisions of section 40 of the Water (Scotland) Act 1980;
 “prescribed class of lands and heritages” means the class of lands and heritages prescribed for the purposes of section 6(1) of the 1975 Act in article 3 of this Order;
 “water authority” means–
(a) a water authority within the meaning of section 109(1) of the Water (Scotland) Act 1980; and
(b) a water development board within the meaning of that section; and
 “water undertaking” means an undertaking for the supply of water carried on by a water authority.
(2) Any reference in this Order to–
(a) lands and heritages occupied by a water authority includes a reference to lands and heritages which, if unoccupied, are owned by that authority; and
(b) lands and heritages used for any purpose includes a reference to lands and heritages which are unused but in relation to which it appears that, when next in use, they will be used for such a purpose.
3 
The following class of lands and heritages is hereby prescribed for the purposes of section 6(1) of the 1975 Act, namely any lands and heritages in Scotland occupied by a water authority and used wholly or mainly for the purposes of the water undertaking carried on by that authority.
4 
The non-domestic water rate shall not be leviable in respect of the prescribed class of lands and heritages in respect of the financial year 1994-95.
5 
For the purposes of section 6(1) and (2) of the 1975 Act, in relation to the financial year 1994-95–
(a) the aggregate amount of the rateable values of the prescribed class of lands and heritages occupied by each water authority specified in column 1 of the Schedule to this Order is prescribed as the amount specified in column 2 of that Schedule opposite the name of that water authority; and
(b) the aggregate amount of the rateable values prescribed in relation to each water authority specified in column 1 of that Schedule is apportioned among the local authorities specified in column 3 of that Schedule opposite the name of that water authority in the amount shown opposite the name of each such local authority in column 4 of that Schedule.
6 
The following amendments shall be made to the enactments specified in articles 7 and 8 below in their relation to the valuation of the prescribed class of lands and heritages for the financial year 1994-95.
7 
In section 6(1) of the Valuation and Rating (Scotland) Act 1956, after the words “this Act”, there shall be inserted the words “and to any Order made by the Secretary of State under section 6 of the Local Government (Scotland) Act 1975”.
8 

(1) Section 2(1)(c) of the 1975 Act shall be amended by inserting at the end the following:–“
(iii) upon their ceasing to be lands and heritages within the class of lands and heritages prescribed in the Water Undertakings (Rateable Values) (Scotland) Order 1994 (hereinafter in this Act referred to as “the 1994 Order”);”.
(2) Section 2(1)(d) of that Act shall be amended by inserting after the words “lands and heritages” the following words:–“(other than lands and heritages within the class of lands and heritages prescribed in the 1994 Order)”.
(3) After paragraph (g) of section 2(1) of that Act there shall be inserted the following paragraphs:–“(gg) by deleting therefrom, with effect from 1st April 1994, any lands and heritages within the class of lands and heritages prescribed in the 1994 Order which were entered in the roll before the date of coming into force of that Order;(ggg) by entering therein, with effect from 1st April 1994, in relation to each water authority as defined in the 1994 Order, any lands and heritages within the class of lands and heritages prescribed in that Order together with the rateable values apportioned to the local authorities whose areas comprise or form part of the valuation area in accordance with article 5 of that Order;”.
(4) In section 3(2) of that Act, for the words from “and any such person” to the end, there shall be substituted the following:–“and, where the entry relates to any lands and heritages within the class of lands and heritages prescribed in the 1994 Order, any such person may at any time while the roll is in force appeal against the entry but only on the grounds that there is a clerical error in that entry.”.
(5) In section 3(4) of that Act, after the words “lands and heritages” where they appear for the first time, there shall be inserted the following:–“(other than lands and heritages within the class of lands and heritages prescribed in the 1994 Order)”.
9 
The Water Undertakings (Rateable Values) (Scotland) Order 1993 is hereby revoked.
Allan Stewart
Parliamentary Under Secretary of State, Scottish Office
St Andrew’s House,
Edinburgh
29th July 1994
SCHEDULE
Article 5


(1) (2) (3) (4)
Water authority Aggregate amount of rateable values Local authorities Apportioned amounts
  District Councils
Central Scotland Water Development Board £ 1,241,868 FalkirkStirlingWest LothianClydebankCumbernauld and KilsythDumbartonMonklandsStrathkelvinPerth and Kinross
£ 11,50358,0461,7051,06113,897556,48928,092335,931235,144
Borders Regional Council £ 514,211 BerwickshireEttrick and LauderdaleRoxburghTweeddaleEast Lothian£ 98,594181,815177,15056,490162
Central Regional Council £ 2,773,339 ClackmannanFalkirkStirlingBearsden and MilngavieCumbernauld and KilsythStrathkelvin £ 245,4861,555,233620,934249235,609115,828
Dumfries and Galloway Regional Council £ 1,022,545 Annandale and EskdaleNithsdaleStewartryWigtown £ 273,410367,191160,769221,175
Fife Regional Council £ 2,029,402 ClackmannanDunfermlineKirkcaldyNorth East FifePerth and Kinross £ 208,419553,934497,131297,877472,041
Grampian Regional Council £ 2,408,903 Banff and BuchanCity of AberdeenGordonKincardine and DeesideMoray £ 527,650930,486186,709410,203353,855
Highland Regional Council £ 1,300,822 Badenoch and StrathspeyCaithnessInvernessLochaberNairnRoss and CromartySkye and LochalshSutherland £ 80,850183,583411,655109,92155,852337,20257,59564,164
Lothian Regional Council £ 3,907,553 Ettrick and LauderdaleTweeddaleCity of EdinburghEast LothianMidlothianWest LothianClydesdale £ 110,998355,2542,099,470461,993374,484494,04011,314
Strathclyde Regional Council £14,613,867 TweeddaleStirlingArgyll and ButeBearsden and MilngavieClydebankClydesdaleCumnock and Doon ValleyCunninghameDumbartonEast KilbrideEastwoodCity of GlasgowHamiltonInverclydeKilmarnock and LoudounKyle and CarrickMonklandsMotherwellRenfrewStrathkelvin
£ 861,494,316368,041874,390238,089823,359250,5831,135,683531,045389,750384,1643,254,299411,139581,541404,6091,011,402397,713764,4771,033,985265,196
Tayside Regional Council £ 1,888,908 AngusCity of DundeePerth and Kinross £ 740,397707,450441,061
  Islands Councils
Orkney Islands Council £ 145,492 Orkney £ 145,492
Shetland Islands Council £ 184,149 Shetland £ 184,149
Western Isles Islands Council £ 186.057 Western Isles £ 186.057